TMI Blog2020 (2) TMI 732X X X X Extracts X X X X X X X X Extracts X X X X ..... HELD THAT:- Appellant submits that the above two questions have been decided by the Supreme Court against the revenue and in favour of the assessee in CIT v/s. Essar Teleholdings Ltd. [ 2018 (2) TMI 115 - SUPREME COURT] . That apart, on identical issue Delhi High Court upheld the order passed by Tribunal that in the absence of any exempt income, disallowance under Section 14-A of the Act was not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 20.12.2016 passed by the Income Tax Appellate Tribunal, D Bench, Mumbai ( Tribunal for short) in Income Tax Appeal No. 2067/Mum/2015 for the Assessment Year 2009-10. 3. Though 4 questions were formulated by the appellant as substantial questions of law, Mr. Kotangle submits that the following questions correctly reflect the controversy in question : (a) Whether on the facts and in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gle, learned counsel for the appellant submits that the above two questions have been decided by the Supreme Court against the revenue and in favour of the assessee in CIT v/s. Essar Teleholdings Ltd., 401 ITR 445 . That apart, on identical issue Delhi High Court upheld the order passed by Tribunal that in the absence of any exempt income, disallowance under Section 14-A of the Act was not perm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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